On Au Pair America's website, they have a Host Family Q&A and 2 questions regarding the agency fees.
https://www.aupairinamerica.com/resources/host-family-tips/taxqa/
Q. Does the program fee paid by the Host Family to Au Pair in America qualify as a childcare expense?
A. Au Pair in America advises Host Families to discuss this issue with their tax advisor and obtain an opinion.
Q. Does the fee paid by the host family to Au Pair in America qualify as a child-care expense?
A. Au Pair in America advises Host Families to discuss this issue with their tax advisor and obtain an opinion.
I cannot find anything in the IRS Reg's regarding the Agency Fees as being usable for the Child Care Credit
